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OLMSTED FALLS BD. OF EDN. v. CUYAHOGA CTY. BD. OF REVISION

No. 2008-1035.

122 Ohio St.3d 134 (2009)

2009-Ohio-2461

OLMSTED FALLS BOARD OF EDUCATION, Appellee, v. CUYAHOGA COUNTY BOARD OF REVISION et al., Appellees; M & B OLMSTED, L.L.C., Appellant.

Supreme Court of Ohio.

Decided June 2, 2009.

Attorney(s) appearing for the Case

Kolick & Kondzer, Thomas A. Kondzer, and John Desimone, for appellee Olmsted Falls Board of Education.

Sleggs, Danzinger & Gill Co., L.P.A., and Todd W. Sleggs, for appellant.

Per Curiam.

{¶ 1} Appellant, M & B Olmsted, L.L.C., appeals from a decision of the Board of Tax Appeals ("BTA") that adopted an increased valuation of the property at issue. The BTA predicated the increase on an appraisal offered by the Olmsted Falls Board of Education ("school board") at the hearing before the Cuyahoga County Board of Revision ("BOR"). The BTA rejected the BOR's valuation of the property at $325,000 and adopted...

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